Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March
Date note: Gemini candidate audit (2026-09-08), confidence: uncertain. The 31 March deadline and Prawo ochrony środowiska legal basis are well documented in Polish environmental-compliance practice, but this could not be independently re-confirmed against a live official page this session, and there is a known de-minimis exemption (fee below a small annual threshold) whose current PLN value was not verified.
Every year in March, due by the 31st. · Covers the prior calendar year. A de-minimis exemption applies if the calculated annual fee is below a small statutory threshold - verify current threshold before relying on applicability.
What changes
Entities that use the environment in a way requiring a fee (e.g. emissions from company vehicles, water abstraction, or waste storage) must calculate and pay the annual environmental-use fee to the relevant marshal's office (Urząd Marszałkowski) by 31 March, covering the prior calendar year. A de-minimis exemption applies below a small annual fee threshold.
Who is affected
Businesses operating vehicles or other emission/water-use sources in Poland above the de-minimis threshold - like the KOBiZE report, this reaches beyond heavy industry to ordinary companies with a company vehicle fleet.
Sizes: micro, small, medium, large · Sectors: All sectors
What to do
Calculate the prior year's environmental fee based on emission/water-use sources; if above the de-minimis threshold, submit the report and pay via the marshal's office by 31 March.
Next occurrences
Penalty
Late-payment interest, plus administrative fines under the Environmental Protection Law (Prawo ochrony środowiska) for underpaid or unpaid fees.
Sources
- gov.pl - Opłata za korzystanie ze środowiska (www.gov.pl)
Last verified 8 September 2026. Informational only, not legal advice.